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Finance Act 2009

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Changes over time for: Cross Heading: Certain amounts of inheritance tax

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Finance Act 2009, Cross Heading: Certain amounts of inheritance tax is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Certain amounts of inheritance taxU.K.

10U.K.An amount of inheritance tax which is overpaid in consequence of any of the following provisions—

(a)section 146(1) of IHTA 1984,

(b)section 19 of the Inheritance (Provision for Family and Dependants) Act 1975, or

(c)Article 21 of the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979,

does not carry repayment interest before the order mentioned in that provision is made.

11U.K.In the case of an amount which is repayable on a claim under section 146(2) or 150 of IHTA 1984, the repayment interest start date is the date on which the claim is made.

12U.K.In the case of an amount which is repayable under section 147(2) of IHTA 1984, the repayment interest start date is the date on which the tax was paid.

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